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197 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
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197 PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW PENNSYLVANIA UNEMPLOYMENT COMPENSATION LAW
(b) Such election shall be for a period of not less than two taxable years unless
sooner terminated by the department as hereinafter provided. (1104 amended July 6, 1977, P.L.41, No.22) Section 1105. Method of Election.--
(a) Any nonprofit organization which is or becomes subject to this act on
January 1, 1972 may exercise its election under the provisions of section
1104 of this act by filing with the department a written notice of such
election within the thirty-day period following such date.
(b) Any nonprofit organization which becomes subject to this act subsequent
to January 1, 1972, may exercise its election under section 1104 of this
act by filing a written notice thereof with the department within the
thirty-day period immediately following the date of the determination of
such subjectivity by the department.
(c) Any nonprofit organization paying contributions under this act for a period
subsequent to January 1, 1972, may exercise its election under section 1104
of this act by filing a written notice thereof with the department not later
than thirty days prior to the beginning of any taxable year.
(d) The department may for good cause extend the period within which a
notice of election or a notice of termination must be filed and may permit
an election to be retroactive but not any earlier than with respect to benefits
paid after December 31, 1971.
(e) The department, in accordance with such regulations as it may prescribe,
shall notify each nonprofit organization of any determination which it may
make of its status as an employer and of the effective date of any election
which it makes and of any termination of such election. Such determinations
shall be subject to reconsideration, appeal and review as provided in
section 301 of this act.
(f) Any nonprofit organization which elects to make payments in lieu of
contributions into the Unemployment Compensation Fund as provided
in this subsection shall not be liable to make such payments with respect
to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in section 401(g) to the
extent that the Unemployment Compensation Fund is reimbursed for such
benefits pursuant to section 121 of Public Law 94-566.